Research On Tax Collection And Administration In Chongyang County Housing Lease

In recent years, with the rapid development of social economy and urbanization process step by step, the real estate industry is developing rapidly, The floating population fast growth, urban housing rental market gradually on the rise, on the one hand, the rental housing tax has become a new growth point of local government rer-evenue, broaden the urbanization construction funding channels; on the other hand, because the housing rental business covers a wide range, complex personnel,admini-stration of basic information is not complete, with the characteristics of the industry, leading to the actual collection difficult, serious loss of tax revenue. Therefore, how to strengthen the tax collection and management of the housing rental market, plug tax loopholes, has become an important topic of the current tax collection and managem-ent of tax authorities at all levels face andneed to solve major problems.In Chongyang County, the current rental housing tax collection and management practice, the long-term existence of tax collection and management foundation is weak, means of supervision is not enough, the loss of tax risks big, bring bigger risk to the tax law enforcement in the industry, compared to the overall situation and the scale of development of the housing rental market, rental housing tax management level the relative lag. How to solve these problems from the source, we need to further improve the laws and regulations, further innovation information tube tax means, further change our thinking, further to create atmosphere, further enrich the tax collection means etc...For example, in March 1,2015, just the implementation of the "Real Estate Registration Interim Regulations", provides some basic information and legal protection for us, also we a chance to improve tax collection and management of rental housing.In this paper, combined with the actual Chongyang County, the proposition of the county housing rental tax collection and administration mode of the correlation analysis and research. The text includes the following five parts:The first part mainly introduces the related research background and meaning of the rental housing tax collection and management, and the present study status of this piece expounds briefly, puts forward the contents of my research.The second part mainly introduces the tax collection and management of rental housing, rental housing the basic theoretical knowledge of the basic types of Chongyang County, the present application and the related tax policy, and the evolution of China’s tax collection and management mode are described.The third part of the combination of the actual collection in Chongyang County, Chongyang county was introduced at present administration current situation, on the basis of this, from the system, process, collection methods on the analysis of existing problems,The fourth part through the method of comparative analysis, tax collection and administration mode of Britain and the United States and Germany three countries housing rental industryreference and, at the same time, has carried on the analysis to the three cities of Yantai,Qingdao, Putian, China’s tax collection and administration mode, through the vertical and horizontal comparative analysis, to obtain a favorable reference to Chongyang CountyHousing rental tax collection and administration mode.The fifth part expounds the necessity of strengthening Chongyang County Housing leasing industry tax collection and management work, list should adhere to the principle put forward their own views and suggestions, and discusses the implementation steps and measures to implement these recommendations.